No Attorney-Client Relationship or Legal Advice is Being Provided: The materials on this website — including articles, alerts, newsletters, and similar work product — have been prepared by Moskowitz LLP for informational purposes only and are not legal advice. This information is not intended to create — and receipt of it does not constitute — a lawyer-client relationship. This website is intended to provide information about Moskowitz LLP and its services and is not guaranteed to be up-to-date or complete. Internet subscribers and online readers should not act upon this information without seeking professional counsel.

Do not send anyone at Moskowitz LLP any information until you speak directly with one of our lawyers and receive authorization to send that information to us. Sending unsolicited confidential information may not be subject to any privilege. Indeed, if you send us such materials, Moskowitz LLP has no duty to keep such unsolicited information confidential, unless we later agree to represent you. Receipt of such materials will also not Moskowitz LLP from representing another party in any matter in which that information may be relevant or from using that information.

Merely sending materials or even contacting Moskowitz LLP a lawyer or other employee does not create an attorney-client relationship. Such a relationship is created only after an agreement has been reached between you and Moskowitz LLP that we will represent you in a specific matter.

If you are interested in hiring a lawyer in our areas of practice, we would welcome the opportunity to discuss this with you further. We would be happy to send you additional materials about our qualifications and experience or to discuss this with you in more detail. If you are interested in doing so, please contact an individual lawyer directly or send an e-mail to the firm’s Managing Director, Elizabeth Prehn. Again, however, please do not send any confidential information to us without receiving explicit authorization from us to do so.

Access to Materials: We welcome visitors to our website and inquiries from any interested third parties. Moskowitz LLP does not agree to provide answers to every inquiry or to provide the information requested to all visitors. The firm reserves the right to provide materials and information only to select visitors, such as its current clients.

Links to Other Resources: This website contains many hyperlinks to other resources on the Internet. These links are provided to help you identify and locate other resources that may be of interest to you. They are not intended to state or imply that Moskowitz LLP sponsors any of the material associated with these hyperlinks. These hyperlinks are also not intended to state or imply that Moskowitz LLP is affiliated with, is associated with, or is legally authorized to use any trade name, trademark, logo, seal, or copyrighted symbol that is reflected in the hyperlinks.

Security of the Website: Please note that electronic mail interchange to anyone at this site may not be secure.

Limitations of Liability; No Warranties Are Provided: You use this website and the materials contained on it at your own risk. This website and the materials available on or throughout it are provided “as is.” Moskowitz LLP does not make any warranties, representations, or claims of any kind about such information. For example, the materials contained here may not be up-to-date, may not reflect the most current laws or changes in the law, or may not apply to your individual circumstances. These materials should in no way be read as an indication of future results. Moskowitz LLP is not responsible for any errors or omissions in the content of this website or for any damages arising from the use or performance of this site.

We will also not be liable for any loss or damage you may experience from any distributed viruses, denial-of-service attacks, or other technologically harmful material that may infect your computer equipment, programs, data, or other proprietary material, due to your use of our website or from downloading material on it or linked to it.

Mandatory IRS Circular 230 Disclosure: U.S. Treasury regulations require us to provide the information contained in this paragraph to you. Unless expressly stated otherwise, any U.S. federal tax advice contained in this website was not intended or written to be used by any taxpayer for the purpose of avoiding any penalties that may be imposed by the U.S. Internal Revenue Service. It is also not intended or written to be used to promote, market, or recommend to another party any transaction, tax plan, arrangement, or treatment.

Lawyer Advertising: In some jurisdictions, portions of this website may be considered advertising. Hiring a lawyer is an important decision. It should not be based solely upon written information about our qualifications and experience.

To the extent that the Bar rules in your jurisdiction require us to designate a principal lawyer responsible for the Web Page Set, Moskowitz LLP designates firm attorney, Elizabeth Prehn.

Statements In Compliance with Rules of Professional Conduct: Lawyers at Moskowitz are not certified by the California Board of Legal Specialization or any Board of Legal Specialization unless it is otherwise noted in an individual lawyer’s biography.

Firm Structure: Moskowitz LLP is a limited liability partnership established under the laws of the state of California.

Copyright: The materials on this website that were produced or written by Moskowitz LLP personnel are copyright of Moskowitz LLP. You may download this material for your own personal, noncommercial use. This copyright protection also encompasses the Moskowitz LLP name, logos, branding, and associated design elements, including but not limited to the graphics, text, photos, computer code, layout, and presentation of this website and the firm’s advertising. You are not permitted to otherwise copy, reproduce, republish, download, post, broadcast, transmit, or otherwise make these materials available to the public — in whole or in part — without Moskowitz LLP’s prior written permission.

Access Limited to Users Who Agree to Conduct Themselves Lawfully and In Compliance With Moskowitz LLP Policies: By using this website, you agree that you will not use it for any purpose that is unlawful or that could interfere with or impair the operation and functioning of this website. You also agree that you will not e-mail or otherwise transmit to us or any third party any copyrighted material of which you are not the owner; information that violates or breaches applicable laws or regulations (including privacy and data protection laws); or information that is offensive, threatening, abusive, harassing, discriminatory, defamatory, or otherwise damaging to Moskowitz LLP or any third party.

You also agree that you will not attempt to gain unauthorized access to this website or any server, computer, or database connected to this website. You agree not to e-mail or transmit any viruses, trojans, worms, or other material that is malicious or harmful to the hardware, software, or other technology used by the website or the firm. You also agree that you will not take any action that will harm, attack, or impose an unreasonable or disproportionately large load on the website or the computer infrastructure used by Moskowitz LLP. You further agree not to use any engine, tool, agent, software, or another device to search the website, other than those generally available to the public. Finally, you agree not to attempt to decipher, disassemble, or reverse engineer any of the software that is part of our website. This website and the materials associated with it are not available for use by visitors who do not comply with these conditions.

Termination: We reserve the right to terminate your access or any subscription for any reason, including, without limitation, lack of use, violation of applicable laws, or misuse of the website or its materials. You understand and agree that this may occur and that it may be without prior notice and that Moskowitz LLP is not responsible for any damage or loss to you from such termination.

Changes to Disclaimers: We reserve the right to change Moskowitz LLP’s disclaimers, policies, and conditions of use at any time without notice.

If you have any questions about these policies, you may send an e-mail or letter to the firm. Attn: Elizabeth Prehn, Moskowitz LLP, 201 California Street, Ste. 640, San Francisco, CA 94111